CLA-2-73:RR:NC:N1:113 D83992
Mr. Ralph Sheppard
Meeks & Sheppard
330 Madison Ave.
39th Floor
New York, NY 10017
RE: The tariff classification of tin cans from Switzerland
Dear Mr. Sheppard:
In your letter dated October 23, 1998, on behalf of
Independent Can Company, you requested a tariff classification
ruling.
The merchandise is cans or tins, made of steel. There are
two types of cans, which will be imported empty to be resold to
companies who will fill the cans with product. The "clic clac"
can is a cylinder, 3 inches [7.5 cm] in diameter and 7/8 of an
inch [2.2 cm] in depth. It is closed by crimping the lid over
the bottom.
The Zippo can is a small rectangular can for Zippo lighters.
It is 3 1/8 inches [8 cm] in length, 2 1/2 inches [5.7 cm] in
width and 3/4 inches [1.8 cm] in depth. The lid fits on the
bottom of this can snugly, without crimping.
The applicable subheading for the "clic clac" can will be
7310.21.0050, Harmonized Tariff Schedule of the United States
(HTS), which provides for tanks, casks, drums, cans, boxes and
similar containers, for any material, of iron or steel, of a
capacity not exceeding 300 liters, whether or not lined or heat
insulated, but not fitted with mechanical or thermal equipment,
of a capacity of less than 50 liters, cans which are to be closed
by soldering or crimping, other. The rate of duty will be free.
The applicable subheading for the Zippo cans will be
7310.29.0050, Harmonized Tariff Schedule of the United States
(HTS), which provides for tanks, casks, drums, cans, boxes and
similar containers, for any material, of iron or steel, of a
capacity not exceeding 300 liters, whether or not lined or heat
insulated, but not fitted with mechanical or thermal equipment,
of a capacity of less than 50 liters, other. The rate of duty
will be free.
This ruling is being issued under the provisions of Part 177
of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above
should be provided with the entry documents filed at the time
this merchandise is imported. If you have any questions
regarding the ruling, contact National Import Specialist James
Smyth at 212-466-2084.
Sincerely,
Robert B. Swierupski
Director
National Commodity
Specialist Division